The Resource New developments in the European Union : taxation of financial services under a credit invoice method VAT

New developments in the European Union : taxation of financial services under a credit invoice method VAT

Label
New developments in the European Union : taxation of financial services under a credit invoice method VAT
Title
New developments in the European Union : taxation of financial services under a credit invoice method VAT
Creator
Subject
Summary
Discusses the pros and cons of two alternative ways of taxing financial institutions, namely, the subtraction method and the cash flow method. Some remarks from a legal perspective about the choice for a subtraction or cash flow method of taxing financial services are made, and secondly, a special regime could be applied within the present credit invoice method VAT system
Citation source
In: International tax journal. - New York. - Vol. 21 (1995),
http://library.link/vocab/creatorName
Brederode, R.F.W. van
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • financial services
  • VAT
  • invoice method
Label
New developments in the European Union : taxation of financial services under a credit invoice method VAT
Instantiates
Publication
Label
New developments in the European Union : taxation of financial services under a credit invoice method VAT
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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